Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How are the casino gaming figures reported by the Ohio Casino Control Commission different than the gross casino revenue tax figures reported by the Department of Taxation?

The casino figures reported by the Ohio Casino Control Commission reflect gaming activity occurring during the indicated month. If one sums the gaming activity for the months that comprise a calendar quarter and multiplies that amount by 33% to derive a hypothetical gross casino revenue tax collection estimate, it will not match the actual amount of gross casino revenue tax collected during that quarterly period. The main reason for the difference between that tax estimate and the actual taxes collected is due to timing.

The tax collections allocated to each of the seven funds for a given quarter are based on taxes paid into the state accounting system during the prescribed quarterly period.  For example, the amounts allocated into the seven funds in October 2012 are based on July-September 2012 tax collections. There exists a time lag between when casino gaming activity occurs and when the tax on such activity is deposited into the state’s revenue accounting system. Therefore, the tax on the last few days’ worth of gaming activity for a particular quarterly period will appear as tax revenue during the next quarterly period.  No gaming activity period will go untaxed. There is merely a timing difference between the Ohio Casino Control Commission gaming activity figures and when the tax on that gaming activity is actually received by the state.